PRADEEP KUMAR ROCHWANI, JODHPUR,JODHPUR vs. CIRCLE (INTL TAX), JAIPUR, JAIPUR
In the result, appeal of the assessee is allowed
ITA 567/JPR/2025[2018-19]Status: DisposedITAT Jaipur15 Sept 2025AY 2018-19
Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)
For Appellant: Shri Rajendra Jain, Adv. (throughFor Respondent: Shri Rajesh Ojha, CIT-DR a
Section 143(3)Section 144C(1)Section 263
have considered the submissions made by both sides, material on record and orders of authorities below. As per section 2(14) read with section 2(14)(vi) of the Act, the rights in flat, acquired by the assessee on execution of purchase agreement on 7-8-1993, come within
